Japan: Automatic exchange of information guidance under CRS

Japan: Automatic exchange of information under CRS

The Japan’s National Tax Agency released English-language versions of booklets on the automatic exchange of information based on the common reporting standard (CRS):


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These are English versions of Japanese leaflets, released on 29 July 2016, but the English versions do not include translations of 43 questions and answers (Q&As) that appear in the Japanese version of the booklets. 

Overview of CRS in Japan

  • For purposes of implementing the exchange of information based on the CRS, a system for financial institutions to report relevant information to the competent tax offices was adopted under Japan’s 2015 tax reform. 
  • The CRS reporting system will be effective 1 January 2017, and the first report is to be submitted by the reporting financial institutions by 30 April 2018.


Read a September 2016 report [PDF 123 KB] prepared by the KPMG member firm in Japan: Automatic exchange of information based on the common reporting standard (CRS) – English Leaflets

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